A****deferral** is any executive branch action or inaction that temporarily withholds, delays or effectively precludes the obligation or expenditure of budgetary resources with the intent of using the funds before they expire.

There are two types of deferrals, Congressional deferrals and Executive Branch deferrals under the Impoundment Control Act.  Congressional deferrals are spending delays embodied in law, which are reported on line 5 of the SF 133.  Executive Branch deferrals are spending delays included in a special message transmitted to the Congress by the President, which are reported on line 10B of the SF 133.  Executive Branch deferrals are generally effected through the apportionment process; whereas the mechanism for congressional deferrals is a law passed by the Congress and signed by the President.

This scenario addresses Congressional Deferrals.  There is a separate scenario for Executive Branch deferrals.

An appropriation act was passed for $1,000 (multi-year).  Subsequently, a law was enacted that deferred the $1,000 appropriation.

1. To record the enactment of an appropriation (multi-year) and receipt of warrant.  

2. To record authority temporarily unavailable pursuant to public law.

**Pre - Closing Adjusting Trial Balance**

**20X1 - QTR 1**

**Closing Entries for Quarter 1 Reporting**

1.   To record closing of fiscal year activity that increases unexpended appropriations.

**Post- Closing Trial Balance**

**QTR 1**

###### SF133:  REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

# 20X1 - QTR 1

## BUDGETARY RESOURCES 

1. Budget Authority

A. Appropriations Received (4119E)1,000

5. Temporarily Not Available Pursuant to Public Law (4395E)(1,000)

6. **Total Budgetary Resources**         0

## STATUS OF BUDGETARY RESOURCES

11.**Total Status of Budgetary Resources**       0

**Reversing Entries**

1.   To reverse the entry to record closing of fiscal year activity that increases 

      unexpended appropriations.

**Beginning Trial Balance**

**QTR 4**

###### 20X1 - QTR 4

### PRE-CLOSING ENTRY

Congressional deferral does not become available this year. In most cases, Congressional deferrals become available in subsequent years. Therefore, USSGL 4395, account must be closed at year-end and returned to USSGL 4450.

1.   To record reclassification of unavailable authority to unapportioned authority.  

**Pre - Closing Adjusted Trial Balance**

**20X1 – Year End**

**Closing Entries**

2. To record closing to unexpended appropriations.

3. To record the consolidation of actual net-funded resources and reductions for 

      withdrawn funds.

**Post- Closing Trial Balance**

**20X1-Year End**

###### SF133:  REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES For Year Ended September 30, 20X1

## BUDGETARY RESOURCES 

1.   Budget Authority

A. Appropriations Received (4119E)1,000

7. **Total Budgetary Resources**1,000

## STATUS OF BUDGETARY RESOURCES

10. Unobligated Balance Not Available 

C.  Other (4450E)1,000

11. **Total Status of Budgetary Resources**1,000

**USSGL 2108 Year-end Closing Statement**

###### For Year Ended September 30, 20X1

### Column 5   Postclosing Unexpended Balance (1010E)                                  1,000

Column 11 Unobligated Balance (4450E)                                                      1,000

**Balance Sheet**

###### For Year Ended September 30, 20X1

##### Assets 

Intragovernmental Assets

1.  Fund Balance With Treasury (1010E)                                           1,000

15.  Total Assets                                                                               1,000

Liabilities

Intragovernmental Liabilities

16.  Accounts Payable    0

27.  Total Liabilities                                                                                0

##### Net Position

       29.  Unexpended Appropriation (3100E)                                          1,000

       30.  Cumulative Results of Operations    0

       31.  Total Net Position   0

       32.  Total Liabilities and Net Position                                            1,000

**Statement of Net Cost**

###### For Year Ended September 30, 20X1

Program Costs

1.  Intragovernmental Gross Costs    0

2.  Less:  Intragovernmental Earned Revenue   0

3.  Intragovernmental Net Costs   0

10.  Total Net Costs of Operations   0

**Statement of Changes in Net Position**

###### For Year Ended September 30, 20X1

**Cum. ResultsUnexp. Approp.**

1.  Beginning Balances (3100E/3310E)                              0                        0

3.  Beginning Balance As Adjusted                                0                        0

Budgetary Financing Sources:

4.  Appropriations received (3101E)                                 0                 1,000

7.  Appropriations used (3107E/5700E)                              0                        0

16.  Total Financing Sources                                           01,000

17.  Net Cost of Operations                                             0    0

18.  Ending Balances                                                       01,000

**Statement of Financing**

###### For Year Ended September 30, 20X1

Resources Used to Finance Activities:

Budgetary Resources Obligated

1.    Obligations Incurred (4801E-B + 4901E-B + 4902E)     0

11.  Total Resources Used to Finance Activities                                            0 

12. Change in Budgetary Resources Obligated For Goods, Services 

      and Benefits Ordered But Not Yet Provided (4801E-B)                        0

17.  Total Resources Used to Finance Items Not Part of the Net Cost 

       of Operations                                                                                           0

18.  Total Resources Used to Resources Used to Finance Net 

Cost of Operations (lines 11-17)                       0

30.   Net Cost of Operations     0

**BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR-YEAR ACTUAL COLUMN FOR YEAR ENDED SEPTEMBER 30, 20X1 REPORTING**

##### BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New budget authority (gross) (sum 4000...6962)1,000

2440 Unobligated balance carried forward, end of year (4450E)1,000

##### NEW BUDGET AUTHORITY (GROSS), DETAIL

4000 Appropriation (4119E)1,000

### NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (sum 2200-(8800...8845), 8895, 8896)1,000

9000 Outlays (net) (sum (8690...8698)-(8800...8845))                                                          0      

**Beginning Balance**

**20X2**

**(CONGRESS)**

###### 20X2

**(CONGRESS)**

At the end of 20X1 the congressional deferral had not been made available.  As a result, USSGL account 4395 had to be closed to USSGL 4450.  Therefore, at the beginning of 20X2, the funds in USSGL 4450 had to be made unavailable until the deferral becomes available.

To record authority temporarily unavailable pursuant to public law.

� OMB Circular No. A-11 (2004), Section 112.2

� Closing Entries are for illustrative purposes only.

� Showing the Quarterly SF-133 for illustration purposes only.

� If unavailable amount in USSGL 4395 is not made available/used by year-end, then it must be returned to 

   Unapportioned Authority.

Page 1                                                                                                                              Original date: 3/07/02

                                                                               Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks